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V0220-22 9 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Use of third-party warehouses does not necessarily imply a permanent establishment for VAT

A Danish company asks whether using a logistics operator in Spain to store its products constitutes a permanent establishment. The DGT determines that it does not and that operations treated as intracommunity acquisitions are exempt.

The question raised

Cuestión planteada Existencia de un establecimiento permanente y tratamiento de la operación descrita a efectos del Impuesto sobre el Valor Añadido.

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